Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Provisional attachment under the Prevention of Money Laundering regime may be ordered against a person or entity in possession of proceeds of crime even if not formally accused; the tribunal applied the principles that challenge to the prosecution complaint does not suspend attachment proceedings while criminal proceedings remain pending and that existence of parallel FIRs sustaining the scheduled offence permits continuation. The Adjudicating Authority's confirmation of provisional attachment was upheld on material showing receipt of proceeds by the appellants, and the appeals were dismissed for lack of merit.
Provisional attachment under the Prevention of Money Laundering regime may be ordered against a person or entity in possession of proceeds of crime even if not formally accused; the tribunal applied the principles that challenge to the prosecution complaint does not suspend attachment proceedings while criminal proceedings remain pending and that existence of parallel FIRs sustaining the scheduled offence permits continuation. The Adjudicating Authority's confirmation of provisional attachment was upheld on material showing receipt of proceeds by the appellants, and the appeals were dismissed for lack of merit.
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